I am Pham Huu P, an architect living, working and earning in Vietnam. Now, I want to work extra for a company in Singapore, mainly via the portal and generate income. I have been paying personal income tax in both Vietnam and Singapore. I would like to know whether I have to pay personal income tax in Vietnam for the income generating in Singapore and the procedure of declaration and payment.
I am looking forward to being adviced. Sincerely thank you.
FDVN’s opinion:
Sincerely thank you for your concerning our legal consulting service. We are glad to give you our advice for your question.
[1]. Principle of personal income tax (PIT) payment:
According to Article 2 of Law on personal income tax 2007 and Article 1 of Circular 111/2013/TT-BTC dated on August 15, 2013 guiding implementation of the law on PIT, law on the amendments to the law on PIT and the governments Decree No. 65/2013/ND-CP: “Personal income taxpayers include residents who earn taxable incomes specified in Article 3 of this Law inside and outside the Vietnamese territory and non-residents who earn taxable incomes specified in Article 3 of this Law inside the Vietnamese territory”. “Taxable incomes earned by residents are the incomes earned within or outside Vietnam’s territory, regardless of locations or payment and receipt.”
Thus, according to the principle, except that the taxable incomes generating in Vietnam territory, incomes generating in Singapore is determined taxable personal incomes.
Besides, in the case that you have paid PIT in Singapore, you shall implement the principle of declaration and payment in accordance with Clause 2 Article 26 of Circular 111/2013/TT-BTC:
e.1) The resident that earns an income overseas and has pay personal income tax on that income overseas shall have the tax paid overseas deducted. The amount of tax deducted shall not exceed the tax payable on the income earned overseas according to Vietnam’s tax table. The ratio is based on the ratio of income earned overseas to the total taxable income.”
[2]. The procedure of PIT declaration and payment:
a. Payers: According to Clause 1, 2, 3 Article 21 of Circular No. 92/2015/TT-BTC:
“2. Direct declaration of tax incurred by residents earning incomes from salaries, wages
a) Rules for declaring tax
a.1) The following persons shall declare tax directly:
- Residents that earn incomes from wages paid by international organizations, embassies, consulates in Vietnam that do not deduct tax;
- Residents that earn income from wages paid from abroad.”
Therefore, you shall be responsible for directly declare and pay PIT.
b. Tax declaration documents:
Tax declaration documents: Tax declaration form No. 02/KK-TNCN enclosed with Circular No. 92/2015/TT-BTC
Annual tax finalization documents:
- Tax finalization declaration form No. 02/QTT-TNCN.
- Annex form No. 02-1/BK-QTT-TNCN enclosed with Circular No. 92/2015/TT-BTC in the case of registration for family circumstance deductions.
- Copies of documents evidencing the tax amount already paid or temporarily paid in the year and the tax amount already paid overseas (if any). The individual commits to take responsibility for the accuracy of the information on that copy. In case the organization paying income does not issue tax deduction vouchers due to its operation terminated, the tax agency shall base on the tax division's database to consider and settle the tax finalization documents without having to have tax deduction documents.
In the case that according to the provisions of foreign law, the foreign tax authority does not issue a certificate of tax payment, the taxpayers may submit a copy of the tax deductions certificate (specify the tax payment according to the declaration form) issued by organization paying income or a copy of the bank document for the tax amount paid abroad with the tax payer's confirmation.
- Copy of invoice, documents for proving contributions to charity funds, humanitarian funds and study promotion funds (if any).
- Document proving the earnings paid by the unit or organization paying income abroad.
c. Places for submitting tax declaration documents:
- Places for submitting quarterly tax declaration documents: The Tax Department directly manages the individuals’ workplace.
- Places for submitting tax finalization documents:
+ Individuals who have calculated their family circumstance deduction at any organization or individual paying incomes shall submit tax finalization documents to tax agencies directly managing such organization and individual. If the individuals change their workplace at the final organization or individual paying incomes calculating their family circumstance deduction, they shall submit tax finalization documents to the tax agency managing such organization or individual. If the individuals change their workplace at the final organization or individual paying incomes not calculating their family circumstance deduction, they shall submit tax finalization documents to the local Tax Department (where they permanently resident or temporarily residence).
+ If the individuals have not yet calculated their family circumstance deduction in any organization or individual paying incomes, they shall submit a tax finalization documents to the local Tax Department (where they permanently resident or temporarily residence).
+ In case the individuals not signing labor contract or signing a labor contract of less than 03 (three) months, or signing a contract of providing service with income generating in one place or many places with 10% deduction shall proceed the tax finalization at the local Tax Department (where they permanently resident or temporarily residence).
+ Individuals in one year earning income from salaries and wages at one place or many places but not working for any organization or individual at the time of the finalization shall submit a tax finalization documents to the local Tax Department (where they permanently resident or temporarily residence).
d. Term:
- The term for submitting tax declaration documents:
+ Deadline for submitting quarterly tax declaration documents is the 30th day of the next quarter of the quarter tax liability arising.
+ Deadline for submitting tax finalization documents is the 90th day of next calendar year.
- The term for tax payment: Term for tax payment is the term for submitting quarterly tax declaration and tax finalization documents.
Above are the advice of FDVN Limited Law Firm base on studying law provisions and theories. We hope that our opinions would be useful.
Legal Expert: Nguyen Thi Suong
FDVN Law Company
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